Okla. Stat. tit. 68, § 68-3102: Personal property tax lien - Notice - Entry on docket -

Priority.

Except for periods governed by the provisions of subsection C of

Section 3148 of this title, within sixty (60) days after taxes on

personal property shall become delinquent as of April 1, the county

treasurer shall mail notice to the last-known address of such

delinquent taxpayer and cause a general notice to be published one

time in some newspaper of general circulation, published in the

county, giving the name of each person owing delinquent personal

property taxes, stating the amount thereof due, and stating that

such delinquent personal property taxes, within thirty (30) days

from date of this publication, shall be placed on a personal

property tax lien docket in the office of the county treasurer and

the homestead exemption of such taxpayer shall be canceled pursuant

to Section 2892 of this title. Such liens are superior to all other

liens, conveyances or encumbrances filed subsequent thereto, on real

or personal property. The tax lien shall be a lien on all real and

personal property of the taxpayer in the county for a period of

seven (7) years, except as otherwise provided in subsection B of

Section 3103 of this title. From and after the entry of the tax

upon the tax lien docket, any person claiming any interest in any

land or personal property can sue the county treasurer and board of

county commissioners in the district court to determine the validity

or priority of the lien.